In The Queen v. Superior Plus Corp., 2015 FCA 241, the taxpayer chose to disclose a legal opinion in answer to a specific undertaking to provide documents that supported the taxpayer’s non-tax purpose for a transaction.  The Crown then sought disclosure of any other legal opinions which might touch on the taxpayer’s motivation – on the ground of implied waiver.  The Federal Court of Appeal denied the Crown’s request.  First, the disclosed opinion pertained to a distinct issue and was a self-standing document (paragraph 11).  Second, the Crown was free to argue implied waiver before a trial judge if that becomes necessary, i.e., if the taxpayer seeks to introduce the disclosed opinion as evidence at trial, and fairness dictates disclosure of the other legal opinions at that time (see paragraphs 15 to 17).